纳税评估制度作为税收科学化、精细化管理的手段在税务工作中广泛运用,并取得了积极的成果.但由于存在纳税评估的法律依据不明确、评估人员素质有待提高等问题,使得纳税评估工作的作用没有充分体现.本文探讨了当前纳税评估存在的问题,并提出了改进的建议.“,”The tax assessment system, as a means of implementing scientific tax administration and fine management, has been widely used in tax affairs with many achievements.However, the unclear legal status of tax assessment, the lack of unified operating specifications and low qualified personnel to implement tax assessment result in the insufficiency of tax assessment.Therefore, this paper analyzes existing issues in current tax assessment and puts forward some proposals on its improvement.